[ Transactional ] as a Foundational Course : Tax is often mentioned by business lawyers as useful background for any career in business law, without regard to a focus on a specific career orientation. Many corporate transactions are typically structured with a sensitivity to tax consequences. In addition, a securities lawyer may have to advise on the disclosure of possible tax ramifications from a proposed merger or sale transaction or from an employee benefit plan. As a foundational course, tax is a building block for more advanced business law courses. This course provides an overview of federal income tax law as applied primarily to individuals.

General course
Description:

This course provides an overview of the federal income tax.

Course Style: A Substantive/Statutory course deals with law, theory, and policy in the context of a particular code or statutory scheme.